BUG IN ENTERPRISES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BUG IN ENTERPRISES
Largest movements
- Cash -€108,403
down €108,403 (-84.0%), from €129,102 to €20,699
mainly Trade debts (-€70,412) and Tax, wage and social debts (-€22,746)
- Trade debts -€70,412
down €70,412 (-79.7%), from €88,335 to €17,923
- Tax, wage and social debts -€22,746
down €22,746 (-91.0%), from €25,000 to €2,254
- Profit (loss) carried forward -€16,528
down €16,528 (-21.2%), from €78,098 to €61,570
- Gross operating margin -€114,670
down €114,670, from €102,580 to -€12,090
- Taxes -€24,893
down €24,893 (-91.1%), from €27,321 to €2,428
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,033 | €100,347 | -€109,686 | -52.2% |
| Fixed assets | 21/28 | €490 | - | -€490 | |
| Tangible fixed assets | 22/27 | €490 | - | -€490 | |
| Plant, machinery and equipment | 23 | €490 | - | -€490 | |
| Current assets | 29/58 | €209,543 | €100,347 | -€109,196 | -52.1% |
| Stocks and contracts in progress | 3 | €1,850 | €1,995 | +€145 | +7.8% |
| Stocks | 30/36 | €1,850 | €1,995 | +€145 | +7.8% |
| Amounts receivable within one year | 40/41 | €76,843 | €77,653 | +€810 | +1.1% |
| Trade receivables | 40 | €3,757 | €3,153 | -€604 | -16.1% |
| Other amounts receivable | 41 | €73,086 | €74,500 | +€1,414 | +1.9% |
| Cash at bank and in hand | 54/58 | €129,102 | €20,699 | -€108,403 | -84.0% |
| Deferred charges and accrued income | 490/1 | €1,748 | - | -€1,748 | |
| Total equity and liabilities | 10/49 | €210,033 | €100,347 | -€109,686 | -52.2% |
| Equity | 10/15 | €96,698 | €80,170 | -€16,528 | -17.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,098 | €61,570 | -€16,528 | -21.2% |
| Amounts payable | 17/49 | €113,335 | €20,177 | -€93,158 | -82.2% |
| Amounts payable within one year | 42/48 | €113,335 | €20,177 | -€93,158 | -82.2% |
| Trade debts | 44 | €88,335 | €17,923 | -€70,412 | -79.7% |
| Suppliers | 440/4 | €88,335 | €17,923 | -€70,412 | -79.7% |
| Taxes, remuneration and social security | 45 | €25,000 | €2,254 | -€22,746 | -91.0% |
| Taxes | 450/3 | €25,000 | €2,254 | -€22,746 | -91.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,090 | €490 | -€600 | -55.0% |
| Other operating charges | 640/8 | €596 | €621 | +€25 | +4.2% |
| Gross operating margin | 9900 | €102,580 | -€12,090 | -€114,670 | |
| Operating profit (loss) | 9901 | €100,894 | -€13,201 | -€114,095 | |
| Financial income | 75/76B | €116 | €1 | -€115 | -99.1% |
| Recurring financial income | 75 | €116 | €1 | -€115 | -99.1% |
| Financial charges | 65/66B | €1,119 | €900 | -€219 | -19.6% |
| Recurring financial charges | 65 | €1,119 | €900 | -€219 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €99,891 | -€14,100 | -€113,991 | |
| Income taxes | 67/77 | €27,321 | €2,428 | -€24,893 | -91.1% |
| Profit (loss) for the period | 9904 | €72,570 | -€16,528 | -€89,098 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,570 | -€16,528 | -€89,098 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.